Coconuts: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Coconuts
Largest movements
- Tangible fixed assets -€2,671
down €2,671 (-26.9%), from €9,929 to €7,258
of which Other tangible fixed assets: -€2,271
- Cash -€2,337
down €2,337 (-43.7%), from €5,346 to €3,009
mainly Net result for the year (-€5,021) and Trade debts (-€649)
- Receivables within one year -€156
down €156 (-66.5%), from €235 to €79
- Profit (loss) carried forward -€5,021
down €5,021 (-45.4%), from -€11,058 to -€16,079
- Trade debts -€649
no longer reported in 2025 (was €649)
- Other debts +€505
up €505 (+4.0%), from €12,787 to €13,292
- Gross operating margin +€5,138
up €5,138 (+72.1%), from -€7,126 to -€1,989
- Depreciation -€717
down €717 (-21.2%), from €3,388 to €2,671
- Other operating charges -€171
down €171 (-36.7%), from €465 to €295
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,510 | €10,345 | -€5,165 | -33.3% |
| Fixed assets | 21/28 | €9,929 | €7,258 | -€2,671 | -26.9% |
| Tangible fixed assets | 22/27 | €9,929 | €7,258 | -€2,671 | -26.9% |
| Plant, machinery and equipment | 23 | €601 | €270 | -€331 | -55.1% |
| Furniture and vehicles | 24 | €121 | €52 | -€69 | -57.1% |
| Other tangible fixed assets | 26 | €9,207 | €6,936 | -€2,271 | -24.7% |
| Current assets | 29/58 | €5,581 | €3,087 | -€2,493 | -44.7% |
| Amounts receivable within one year | 40/41 | €235 | €79 | -€156 | -66.5% |
| Other amounts receivable | 41 | €235 | €79 | -€156 | -66.5% |
| Cash at bank and in hand | 54/58 | €5,346 | €3,009 | -€2,337 | -43.7% |
| Total equity and liabilities | 10/49 | €15,510 | €10,345 | -€5,165 | -33.3% |
| Equity | 10/15 | €2,073 | -€2,947 | -€5,021 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,931 | €6,931 | = | 0.0% |
| Distributable reserves | 133 | €6,931 | €6,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,058 | -€16,079 | -€5,021 | -45.4% |
| Amounts payable | 17/49 | €13,436 | €13,292 | -€144 | -1.1% |
| Amounts payable within one year | 42/48 | €13,436 | €13,292 | -€144 | -1.1% |
| Trade debts | 44 | €649 | - | -€649 | |
| Suppliers | 440/4 | €649 | - | -€649 | |
| Other amounts payable | 47/48 | €12,787 | €13,292 | +€505 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,388 | €2,671 | -€717 | -21.2% |
| Other operating charges | 640/8 | €465 | €295 | -€171 | -36.7% |
| Gross operating margin | 9900 | -€7,126 | -€1,989 | +€5,138 | +72.1% |
| Operating profit (loss) | 9901 | -€10,980 | -€4,955 | +€6,025 | +54.9% |
| Financial charges | 65/66B | €78 | €66 | -€12 | -15.4% |
| Recurring financial charges | 65 | €78 | €66 | -€12 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,058 | -€5,021 | +€6,037 | +54.6% |
| Profit (loss) for the period | 9904 | -€11,058 | -€5,021 | +€6,037 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,058 | -€5,021 | +€6,037 | +54.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.